PECULIARITIES OF TAXATION OF INVESTMENT PORTFOLIOS OF DIGITAL ASSETS OF CITIZENS OF THE REPUBLIC OF KAZAKHSTAN

Authors

  • Borisov A.A. Advocate of the Karaganda Regional Bar Association, 1st year student of the speciality "Finance", junior researcher, Karaganda University of Kazpotrebsoyuz, г. Karaganda of the Republic of Kazakhstan
  • Veselskaya N.R. Candidate of Law, Associate Professor of the Department of Legal Regulation of Economic Relations at Karaganda University of Kazpotrebsoyuz, г. Karaganda of the Republic of Kazakhstan
  • Talimova L.A. Doctor of Economics, Professor, Head of the Department of Finance, г. Karaganda of the Republic of Kazakhstan
  • Tyngisheva A.M. PhD, Senior Lecturer of the Department of Finance, г. Karaganda of the Republic of Kazakhstan

Keywords:

taxation, cryptocurrency, digital assets, investment, digitalisation

Abstract

Within the framework of this scientific article the peculiarities of taxation of investment portfolios of digital assets of citizens of the Republic of Kazakhstan are considered. The writing of this topic is due to the relevance and poorly studied in the system of law, in connection with which there is a need to draw the attention of the scientific legal community of not only the Republic of Kazakhstan, but also all post-Soviet states to the specifics of taxation of the cryptocurrency market

Published

2024-12-02

How to Cite

Borisov A.A., Veselskaya N.R., Talimova L.A., & Tyngisheva A.M. (2024). PECULIARITIES OF TAXATION OF INVESTMENT PORTFOLIOS OF DIGITAL ASSETS OF CITIZENS OF THE REPUBLIC OF KAZAKHSTAN. Academics and Science Reviews Materials, (8). Retrieved from https://ojs.scipub.de/index.php/ASCRM/article/view/4735

Issue

No. 8 (2024): Academics and Science Reviews Materials

Section

Economic Sciences

License

Creative Commons License

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